UTC+3

* Northern hemisphere countries or territories observing daylight saving time (DST)
** Southern hemisphere countries or territories observing daylight saving time (DST)

[edit] no DST

Notes:

The westernmost point at which UTC+3 with no DST is applied is actually the westernmost point of Sudan, in the West Darfur state, at the border with Chad. Geneina, the capital of West Darfur, located very close to that point, has a longitude of 22 27' E. The time employed there (corresponding to 45 E) is 22 33' W of physical time, i.e. roughly 1 1/2 hour behind physical time, making for the largest discrepancy between time used and physical time for UTC+3 with no DST, but not for UTC+3 overall (west Russian point in the summer, east Russian point in the winter; see below)
The easternmost point at which UTC+3 with no DST is applied is actually the easternmost point of Saudi Arabia, in the Eastern Province, at the border with Oman, with a longitude of roughly 55 20' E

Iraq*
Russia* (most of European portion, including Moscow, St. Petersburg, Rostov on Don, Novaya Zemlya, Franz Josef Land, and all railroads throughout Russia)
- Astrakhan* (NAO)
- Saratov* (NAO)
- Ulyanovsk* (NAO)
- Volgograd* (NAO)

Notes:

The westernmost point at which UTC+3 with DST is applied is actually the westernmost point of contiguous Russia, near Lavry, Pskov Oblast (27 19' E). During the summer the time employed there (corresponding to 60 E) is 33 41' E of physical time, i.e. roughly 2 hours and 14 minutes ahead of physical time, making for the largest discrepancy between time used and physical time for UTC+3 with DST. This actually the largest discrepancy overall for UTC+3 even if UTC+3 with no DST is included.
The easternmost point at which UTC+3 with DST is applied is Cape Zhelaniya, Severny Island, Novaya Zemlya, Russia (69 06′ E). During the winter the time employed there (corresponding to 45 E) is 24 06' W of physical time, i.e. roughly 1 hour and 36 minutes behind physical time, making for the largest discrepancy between time used and physical time for UTC+3 with DST for that time of the year, but not overall (see note 1 above)